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Friday, February 20, 2015

Private Pesticide Applicator and Core Manual Preparation Training March 20, 2015 Warren County Extension Office 9 A.M. – 3 P.M. 220 North Commerce Avenue, Front Royal, VA 22530 This training is based on the pesticide application principles taught in the Virginia Pesticide Core Manual. Individuals who attend this training will be given the opportunity to take the Virginia Private Pesticide Applicators test at the end of the session. Individuals interested in obtaining a Commercial Applicators permit or those wanting a Registered Technician permit need to make application through the Virginia Department of Pesticide Services. http://www.vdacs.virginia.gov/pesticides/index.shtml

I received a
recent inquiry that I thought I would share so that all may know of the
possible tax credit opportunity. Through Virginia Agricultural BMP Cost Share
and Tax Credit Programs, tree fruit and grape growers who purchase precision
spray equipment might be eligible for a tax credit. The specific question I
received was regarding a Durand Wayland Smart Spray system, but other equipment
manufacturers have systems that may be eligible for tax credits as well.Please reach out to Virginia Department of
Conservation & Recreation (DCR) or your local Soil and Water Conservation
office for specifics on the tax credit program and to file for approval of a
tax credit claim.

The exact
wording regarding precision agricultural equipment from the Program Year 2015
Virginia Agricultural Cost-Share (VACS) BMP Manual can be found below as well
as the link to the entire document.

A. Any individual engaged in agricultural production for market
who has in place a nutrient management plan approved by the local Soil and
Water Conservation District by the required tax return filing date of the
individual shall be allowed a credit against the tax imposed by § 58.1-320
of an amount equaling twenty-five percent of all expenditures made
by such individual for the purchase of equipment certified by the Virginia Soil
and Water Conservation Board as providing more precise pesticide and fertilizer
application. Virginia Polytechnic Institute and State University and Virginia
State University shall provide at the request of the Virginia Soil and Water
Conservation Board technical assistance in determining appropriate
specifications for certified equipment, which would provide for more precise
pesticide and fertilizer application to reduce the potential for adverse
environmental impacts. The equipment shall be divided into the following
categories:

B. The amount of such credit shall not exceed $3,750 or the total
amount of the tax imposed by this chapter, whichever is less, in the year of
purchase. If the amount of such credit exceeds the taxpayer's tax liability for
such taxable year, the amount which exceeds the tax liability may be carried
over for credit against the income taxes of such individual in the next five
taxable years until the total amount of the tax credit has been taken.

C. For purposes of this section, the amount of any credit
attributable to the purchase of equipment certified by the Virginia Soil and
Water Conservation Board as providing more precise pesticide and fertilizer
application by a partnership or electing small business corporation (S
corporation) shall be allocated to the individual partners or shareholders in
proportion to their ownership or interest in the partnership or S corporation.

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